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Case
| HBS Case Collection
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2011
(Revised from original 2009 version)
Esser & Ackermann at Mannesmann
Henry B. Reiling, Lena G. Goldberg, Christopher Bruner and Kevin Wall
Citation:
Reiling, Henry B., Lena G. Goldberg, Christopher Bruner, and Kevin Wall. "
Esser & Ackermann at Mannesmann." Harvard Business School Case 209-095, November 2011. (Revised from original January 2009 version.)
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Teaching Note
| HBS Case Collection
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2011
(Revised from original 2011 version)
Esser & Ackermann at Mannesmann (TN)
Lena G. Goldberg and Henry B. Reiling
Teaching Note for 209095.
Citation:
Goldberg, Lena G., and Henry B. Reiling. "
Esser & Ackermann at Mannesmann (TN)." Harvard Business School Teaching Note 211-071, January 2011. (Revised from original January 2011 version.)
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Background Note
| HBS Case Collection
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2010
(Revised from original 1999 version)
Accumulated Earnings Tax and Personal Holding Company Tax
Henry B. Reiling and Mark Pollard
Identifies Congress's concerns and objectives in adopting the Accumulated Earnings Tax and the Personal Holding Company Tax. Also describes the provisions' mechanics and some of their practical implications.
Keywords: Business Earnings;
Taxation;
Business and Government Relations;
Business and Shareholder Relations;
Public Administration Industry;
United States;
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Background Note
| HBS Case Collection
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2010
(Revised from original 1992 version)
Executive Stock Options
Henry B. Reiling
After a brief comment on the practical problems associated with taxing options and the possible occasions on which taxation might occur, the note describes the current policy imbedded in the Internal Revenue Code and gives examples of this policy in operation. The examples compare the taxation of warrants (to establish a base case), tax favored Incentive Stock Options and options granted to an executive that have not qualified for favorable tax treatment. Puts the student in the position to assess how significant the tax benefits are.
Keywords: Stock Options;
Policy;
Taxation;
Executive Compensation;
Employee Stock Ownership Plan;
Citation:
Reiling, Henry B. "
Executive Stock Options." Harvard Business School Background Note 293-054, September 2010. (Revised from original September 1992 version.)
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Case
| HBS Case Collection
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2010
(Revised from original 1981 version)
Quabbin Cablevision Company
Henry B. Reiling
Several entrepreneurs are considering the purchase of an existing cable TV business with the financial assistance of several investors. They must decide whether to establish the company as a partnership or a corporation, and how to capitalize the company for an optimal blend of tax and other business considerations. Adapted from a case by P.J. Barack.
Keywords: Mergers and Acquisitions;
Business Organization;
Television Entertainment;
Entrepreneurship;
Capital Structure;
Taxation;
Telecommunications Industry;
Massachusetts;
Citation:
Reiling, Henry B. "
Quabbin Cablevision Company." Harvard Business School Case 282-003, August 2010. (Revised from original October 1981 version.)
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Background Note
| HBS Case Collection
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2010
(Revised from original 1998 version)
Limited Liability Companies
Henry B. Reiling
As of early 1998, virtually all U.S. states had adopted legislation permitting the organization of limited liability companies. This note describes this new type of entity and the reason why it has become so popular.
Keywords: Business Organization;
Government Legislation;
Taxation;
United States;
Citation:
Reiling, Henry B. "
Limited Liability Companies." Harvard Business School Background Note 298-097, August 2010. (Revised from original January 1998 version.)
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Case
| HBS Case Collection
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2010
(Revised from original 1992 version)
The Carried Interest
Henry B. Reiling
Makes the point that general partners and others frequently contract to receive a share of any profits that the venture they manage generates. This practice raises the question of whether the value of this contract right should be taxed when it is received or only when the profit is eventually earned. Raises the question of whether the tax law and business practice should be coincident on the topic of certainty. Implicit is the question of whether there is some minimum amount of certainty required before we should inflict the cash flow burden of paying tax.
Keywords: Venture Capital;
Cash Flow;
Profit Sharing;
Taxation;
Contracts;
Business or Company Management;
Partners and Partnerships;
Citation:
Reiling, Henry B. "
The Carried Interest." Harvard Business School Case 293-043, August 2010. (Revised from original September 1992 version.)
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Background Note
| HBS Case Collection
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2010
(Revised from original 1998 version)
Passive Activity Losses
Henry B. Reiling, Mark Pollard and Kevin Wall
Discusses the historical context, purpose, primary mechanical features, and effects of the passive activity loss rules.
Keywords: Finance;
Government Legislation;
Taxation;
Business and Government Relations;
Public Administration Industry;
Citation:
Reiling, Henry B., Mark Pollard, and Kevin Wall. "
Passive Activity Losses." Harvard Business School Background Note 299-039, July 2010. (Revised from original December 1998 version.)
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Background Note
| HBS Case Collection
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2009
(Revised from original 2006 version)
Acquisitive Reorganizations - Triangular Mergers
Henry B. Reiling and Kevin Wall
Discusses the reasons and uses of triangular or three-party mergers to complete a business acquisition or tax-free corporate reorganization.
Keywords: Mergers and Acquisitions;
Taxation;
Organizational Structure;
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Background Note
| HBS Case Collection
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2009
(Revised from original 1999 version)
Debt v. Equity: Definitions and Consequences
Henry B. Reiling and Mark Pollard
Explores the location of the somewhat imprecise line between debt and equity. Identifies the primary business contexts that give rise to problems, the alternative tax consequences attending the debt versus equity determination, and the most prominent tests used to resolve the questions. Deals with corporate debt paying a market rate of interest and issued at par or close to it.
Keywords: Borrowing and Debt;
Equity;
Interest Rates;
Taxation;
Business and Government Relations;
Public Administration Industry;
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Background Note
| HBS Case Collection
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2009
(Revised from original 1999 version)
Deferred Compensation
Henry B. Reiling and Mark Pollard
Briefly discusses two of the major tax doctrines--constructive receipt and economic benefits--which govern the structure of deferred compensation contracts. Some business context is provided and some implications are noted.
Keywords: Stock Options;
Taxation;
Compensation and Benefits;
Business and Government Relations;
Public Administration Industry;
Citation:
Reiling, Henry B., and Mark Pollard. "
Deferred Compensation." Harvard Business School Background Note 299-081, October 2009. (Revised from original March 1999 version.)
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Case
| HBS Case Collection
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2008
(Revised from original version)
Patterson v. Commissioner
Henry B. Reiling
Floyd Patterson (Petitioner) the former world heavyweight boxing champion and his manager, C. D'Amato, formed a corporation, Floyd Patterson Enterprises Ltd., to handle all ancillary rights connected with Patterson's boxing matches. The question is whether the corporate form should be respected for tax purposes.
Keywords: Business Ventures;
Taxation;
Rights;
Sports Industry;
Citation:
Reiling, Henry B. "
Patterson v. Commissioner." Harvard Business School Case 280-078, September 2008. (Revised from original January 1980 version.)
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Background Note
| HBS Case Collection
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2008
Divisive Reorganizations
Henry B. Reiling and Kevin Wall
The note (1) describes "spin-offs" and "split-offs," (2) summarizes the requirements to qualify for tax postponement, and (3) identifies the public policy considerations justifying this favorable treatment.
Keywords: Business Units;
Restructuring;
Policy;
Taxation;
Citation:
Reiling, Henry B., and Kevin Wall. "
Divisive Reorganizations." Harvard Business School Background Note 209-042, August 2008.
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Background Note
| HBS Case Collection
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2008
(Revised from original 2003 version)
Law and Legal Reasoning: An Introduction
Henry B. Reiling
Gives prominence to Mr. Justice Holmes' Prediction Theory of the law as a practical--and by analogy to forecasting in finance and other functional areas of business--comfortable, and familiar way for businesspeople to think about the law. Law is defined as a forecast of what the relevant facts proving the presence or absence of those concepts or principles will turn out to be. The basis for the forecast of concepts is a hierarchy of sources beginning with statutes, followed in sequence by an assessment of case precedent and considerations of social advantage.
Keywords: Forecasting and Prediction;
Law;
Theory;
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Case
| HBS Case Collection
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2007
(Revised from original 2005 version)
Meisterchef.com
Henry B. Reiling
Two underperforming companies are seeking to combine on terms that will preserve the net operating loss of one for use against their combined future profits or at least against the future profits of the company that generated the losses. The questions are whether the proposed plan of combination will accomplish these objectives and where there are alternative structures that would improve upon the proposed plan.
Keywords: Code Law;
Corporate Governance;
Mergers and Acquisitions;
Cost Accounting;
Taxation;
Corporate Strategy;
Profit;
Crisis Management;
Financial Management;
Legal Services Industry;
Service Industry;
United States;
Citation:
Reiling, Henry B. "Meisterchef.com." Harvard Business School Case 206-044, November 2007. (Revised from original November 2005 version.)
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Background Note
| HBS Case Collection
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2007
(Revised from original 2004 version)
LTCM's Profit Motive
Henry B. Reiling and Kevin Wall
This case summarizes the finding and reasoning inherent in the economic substance and penalty imposition holdings of the district court decision in Long Term Capital Holdings v. United States. The court upheld the IRS's contention that a transaction between Long Term and a putative investor lacked economic substance and must be disregarded for U.S. income tax purposes. The effect was to deny the partnership a net, long-term capital loss of $106 million. The court also imposed $16 million of penalties for gross inaccuracy.
Keywords: Accounting;
Capital;
Profit;
Taxation;
Courts and Trials;
Partners and Partnerships;
United States;
Citation:
Reiling, Henry B., and Kevin Wall. "
LTCM's Profit Motive." Harvard Business School Background Note 205-054, August 2007. (Revised from original December 2004 version.)
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Background Note
| HBS Case Collection
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2007
(Revised from original 1982 version)
Gift and Estate Taxes
Henry B. Reiling and Timothy O'Brien
Identifies and discusses the major features of the federal gift and estate tax, plus major nontax implications.
Keywords: Finance;
Taxation;
Business and Government Relations;
Public Administration Industry;
Citation:
Reiling, Henry B., and Timothy O'Brien. "
Gift and Estate Taxes." Harvard Business School Background Note 283-024, July 2007. (Revised from original September 1982 version.)
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Case
| HBS Case Collection
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2007
(Revised from original 2003 version)
Ottawa Devices, Inc. (A)
Henry B. Reiling and Harry Clegg Midgley IV
A master plan accommodating two retiring brothers, the brother who will remain as president, third-generation family members, employees, philanthropic interests, and company imperatives must be developed by second-generation brothers who are controlling shareholders and senior management team members. This case reviews several estate planning concepts the family implemented and asks the student to formulate an optimal plan for transferring control of the company while reconciling conflicting interests.
Keywords: Family Business;
Change Management;
Transition;
Management Succession;
Management Teams;
Retirement;
Conflict of Interests;
Citation:
Reiling, Henry B., and Harry Clegg Midgley IV. "
Ottawa Devices, Inc. (A)." Harvard Business School Case 204-101, July 2007. (Revised from original November 2003 version.)
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Teaching Note
| HBS Case Collection
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2007
(Revised from original 2006 version)
Meinhard v. Salmon (Abridged) and Mall of America (TN) (A) and (B)
Henry B. Reiling and Aldo Sesia
Keywords: Lawsuits and Litigation;
Retail Industry;
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Background Note
| HBS Case Collection
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2006
U.S. Taxation of Foreign-Source Corporate Income
Henry B. Reiling
Identifies several of the problems and policy choices associated with taxing foreign-source income. Examples are given of the practical after-tax effects of the major alternatives. Foreign tax credit and "tax haven" based business activities receive special attention. Provides an understanding of the basic problems and principles associated with U.S. taxation of foreign-source corporate income.
Keywords: Earnings Management;
Credit;
Policy;
Taxation;
Problems and Challenges;
United States;
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Case
| HBS Case Collection
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2006
(Revised from original 2004 version)
Esrey & LeMay Sprint Options, The
Henry B. Reiling and Kevin Wall
Sprint's outside auditor simultaneously provided tax advice--including the recommendation of tax shelters related to Sprint options--to senior Sprint officers. These tax structures were called into question amid circumstances that raise a variety of conflicting issues for Sprint's board of directors, the officers, and the auditor.
Keywords: Taxation;
Conflict of Interests;
Governing and Advisory Boards;
Decision Choices and Conditions;
Personal Development and Career;
Telecommunications Industry;
Citation:
Reiling, Henry B., and Kevin Wall. "Esrey & LeMay Sprint Options, The." Harvard Business School Case 205-055, November 2006. (Revised from original December 2004 version.)
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Background Note
| HBS Case Collection
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2006
(Revised from original 2000 version)
Foundations
Henry B. Reiling and Catherine M. Conneely
Explores the myriad aspects of the over 45,000 foundations in the United States.
Keywords: Nonprofit Organizations;
United States;
Citation:
Reiling, Henry B., and Catherine M. Conneely. "Foundations." Harvard Business School Background Note 200-043, November 2006. (Revised from original February 2000 version.)
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Case
| HBS Case Collection
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2006
(Revised from original 2004 version)
Texas Gulf Sulphur: The Timmins Ontario Mine
Henry B. Reiling and Maria Mercedes Camargo
Employees, officers, and directors of Texas Gulf Sulphur acquired or tipped off others to acquire common stock or options before and concurrent with the announcement of a major discovery of ore. The question is whether any of these acquisitions violated either federal securities law, state fiduciary law, or ethical standards.
Keywords: Acquisition;
Ethics;
Stock Options;
Lawfulness;
Mining Industry;
Texas;
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Teaching Note
| HBS Case Collection
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2006
Texas Gulf Sulphur: The Timmins Ontario Mine and Martha Stewart (TN) (A), (B) and (C)
Henry B. Reiling and Zack Phillips
Keywords: Metals and Minerals;
Publishing Industry;
Entertainment and Recreation Industry;
Mining Industry;
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Case
| HBS Case Collection
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2006
(Revised from original 1999 version)
Praedium Corporation
Henry B. Reiling and Catherine M. Conneely
George Hicks and Patricia Ferrey, primary shareholders of the Praedium Corp., faced a dilemma that could dissolve their real estate management company. Praedium received an attractive offer to lease one of its properties, however, Hicks did not want to terminate the existing tenants although they were in arrears. One possible solution involved declaring a dividend in kind of the property to Hicks and a dividend equal to the excess value of the property to be paid to Ferrey in the form of a corporate note. This answer intrigued Hicks and he wanted to examine the tax implications of this possibility with regard to both the corporation and himself. A rewritten version of an earlier case.
Keywords: Leasing;
Property;
Taxation;
Investment Return;
Real Estate Industry;
Construction Industry;
Citation:
Reiling, Henry B., and Catherine M. Conneely. "Praedium Corporation." Harvard Business School Case 200-029, October 2006. (Revised from original December 1999 version.)
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Background Note
| HBS Case Collection
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2006
(Revised from original 1982 version)
Tax Factors in Business Combinations
Henry B. Reiling
Discusses the theory and rules governing the taxation of business combinations (mergers and acquisitions). Related information from state corporate law, federal securities law, accounting, and finance is also provided. A rewritten version of an earlier note.
Keywords: Taxation;
Mergers and Acquisitions;
Law;
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Background Note
| HBS Case Collection
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2005
Allemeier Commissioner
Henry B. Reiling and Kevin Wall
An employee who worked full time while pursuing an MBA wishes to deduct his tuition expenses in computing his federal income tax. The IRS denied the deduction as a violation of several of its policies interpreting the relevant statute. Are the expenses deductible?
Keywords: Budgets and Budgeting;
Policy;
Taxation;
Employees;
Law;
Citation:
Reiling, Henry B., and Kevin Wall. "Allemeier Commissioner." Harvard Business School Background Note 206-079, November 2005.
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Background Note
| HBS Case Collection
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2005
(Revised from original 1998 version)
Contribution to Capital
Henry B. Reiling and Mark Pollard
Distinguishes and explains the basic rules associated with two types of contributions to capital: (1) transfers of property by a government to a company to entice it to take some action such as relocate a plant, and (2) transfers of property to a corporation by existing shareholders without adequate documentation such as the issuance of stock certificates.
Keywords: Capital;
Property;
Taxation;
Public Administration Industry;
United States;
Citation:
Reiling, Henry B., and Mark Pollard. "
Contribution to Capital." Harvard Business School Background Note 299-040, November 2005. (Revised from original December 1998 version.)
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Background Note
| HBS Case Collection
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2005
Tax Impropriety: Judicial Sanctions and Professional Repercussions
Henry B. Reiling, Catherine M. Conneely, Frank Bruno and Kevin Wall
Examines the case histories of high-profile individuals who failed to meet their tax obligations, the judicial sanctions carried out against them, and the repercussions on their professional and personal lives.
Keywords: Governance Compliance;
Taxation;
Courts and Trials;
Personal Development and Career;
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Case
| HBS Case Collection
|
2005
(Revised from original version)
James vs. United States
Henry B. Reiling
The U.S. Supreme Court reconsiders two basically inconsistent prior Supreme Court decisions, overrules one and states that illegally acquired income must be reported.
Citation:
Reiling, Henry B. "
James vs. United States." Harvard Business School Case 284-073, October 2005. (Revised from original March 1984 version.)
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Background Note
| HBS Case Collection
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2005
(Revised from original 1992 version)
Estate Freeze
Henry B. Reiling
The so called estate freeze is a classic estate planning and recapitalization practice. It seeks to reconcile the multiple human and business considerations associated with transferring operating control and the future increases in the value of a family dominated business from the retiring generation to the next generation of family management. The note describes the various objectives that need to be reconciled, the concept and mechanics of the practice, several areas of abuse that developed, the Treasury's overreaction to those abuses, and the current posture of the law and practice.
Keywords: Personal Finance;
Governing Rules, Regulations, and Reforms;
Laws and Statutes;
Financial Services Industry;
United States;
Citation:
Reiling, Henry B. "
Estate Freeze." Harvard Business School Background Note 293-063, August 2005. (Revised from original October 1992 version.)
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Case
| HBS Case Collection
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2005
(Revised from original 1999 version)
Steady Earner, Inc.
Henry B. Reiling and Mark Pollard
An employee is permitted to choose any one of three stock option plans. The first involves options that are in the money and must be exercised within 10 years. The second involves options that are at the money and must be exercised within 10 years. The third involves options that are at the money and must be exercised within 15 years. A wise decision requires students to consider a number of tax and nontax business considerations.
Keywords: Employee Stock Ownership Plan;
Taxation;
Stock Options;
Citation:
Reiling, Henry B., and Mark Pollard. "
Steady Earner, Inc." Harvard Business School Case 299-080, August 2005. (Revised from original March 1999 version.)
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Case
| HBS Case Collection
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2005
(Revised from original 2000 version)
Deep Sight Technology, Inc.
Henry B. Reiling and Catherine M. Conneely
The founders of a deep sea technology company must refine their tentative capital structure and founders agreement in response to tax factors. Some parties are conveying partnership assets, others are conveying rights to an invention, another will be primarily providing management talent. All are buying "founders stock." Additional financing, including a public offering, is contemplated. A rewritten version of an earlier case.
Keywords: Talent and Talent Management;
Corporate Entrepreneurship;
Taxation;
Assets;
Partners and Partnerships;
Initial Public Offering;
Capital Structure;
Financing and Loans;
Acquisition;
Copyright;
Corporate Finance;
Innovation and Invention;
Technology Industry;
Citation:
Reiling, Henry B., and Catherine M. Conneely. "Deep Sight Technology, Inc." Harvard Business School Case 200-047, August 2005. (Revised from original February 2000 version.)
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Background Note
| HBS Case Collection
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2005
(Revised from original 2000 version)
Charitable Lead & Remainder Trusts
Henry B. Reiling and Catherine M. Conneely
Discusses the concept of charitable lead and charitable remainder trusts, some of their mechanics, and typical circumstances in which they are used.
Keywords: Business Organization;
Giving and Philanthropy;
Taxation;
Business or Company Management;
Citation:
Reiling, Henry B., and Catherine M. Conneely. "Charitable Lead & Remainder Trusts." Harvard Business School Background Note 200-048, August 2005. (Revised from original April 2000 version.)
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Case
| HBS Case Collection
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2005
(Revised from original 1988 version)
Burnet vs. Logan
Henry B. Reiling
The taxpayer sold mining company stocks and was to be paid royalty as ore was extracted from the corporation's mine. Because the factual issues of whether ore would be extracted and, if so, how much and when were so indeterminate, the court held that the contract right to royalty payments could not be valued. There was no "realization." Recognition would be postponed until payments were actually received.
Keywords: Taxation;
Law Enforcement;
Asset Management;
Valuation;
Policy;
Mining Industry;
Citation:
Reiling, Henry B. "
Burnet vs. Logan." Harvard Business School Case 285-086, July 2005. (Revised from original December 1984 version.)
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Compilation
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2005
(Revised from original 2003 version)
Meinhard v. Salmon (Abridged)
Henry B. Reiling and Maria Mercedes Camargo
Keywords: Lawsuits and Litigation;
Citation:
Reiling, Henry B., and Maria Mercedes Camargo. "
Meinhard v. Salmon (Abridged)." Harvard Business School Compilation 204-103, July 2005. (Revised from original December 2003 version.)
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Case
| HBS Case Collection
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2005
(Revised from original 1987 version)
Higgins v. Commissioner
Henry B. Reiling
Discusses the issue of whether an activity is a trade or business. The Court held that the taxpayer's very substantial stock and bond portfolio management activities were not a trade or business, whereas the taxpayer's real estate activities did constitute a trade or business. Following the case, an important 1987 U.S. Supreme Court decision reaffirming Higgins is summarized. By Justice Reed.
Keywords: Taxation;
Courts and Trials;
Investment Portfolio;
Property;
United States;
Citation:
Reiling, Henry B. "
Higgins v. Commissioner." Harvard Business School Case 285-008, July 2005. (Revised from original September 1984 version.)
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Case
| HBS Case Collection
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2005
(Revised from original 1988 version)
Commissioner v. Duberstein
Henry B. Reiling
In two cases consolidated for decision, the Court articulates the tests to be used when deciding whether an item is income or a gift and therefore, not income. Both cases are colorful. The first involves the unsolicited receipt of a Cadillac. The second involves transfer by the much photographed Trinity Church which sits at the end of Wall Street.
Keywords: Law Enforcement;
Decisions;
Taxation;
Citation:
Reiling, Henry B. "
Commissioner v. Duberstein." Harvard Business School Case 284-074, July 2005. (Revised from original June 1984 version.)
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Case
| HBS Case Collection
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2005
(Revised from original 1999 version)
Saevig Corporation
Henry B. Reiling and Mark Pollard
The taxpayer purchased land and later transferred it to a family controlled corporation in return for an earn out. When funds were eventually received, the IRS treated them as dividends, whereas the individual and corporate taxpayers contended they were sums paid on the individual taxpayer's sale of a corporate asset to the corporation. The question is whether the original transfer to the corporation was a contribution to capital (equity) or the creation of a debtor/creditor relationship.
Keywords: Investment Return;
Debt Securities;
Taxation;
Outcome or Result;
Financial Reporting;
Family Business;
Assets;
Business and Stakeholder Relations;
Citation:
Reiling, Henry B., and Mark Pollard. "
Saevig Corporation." Harvard Business School Case 299-082, June 2005. (Revised from original March 1999 version.)
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Case
| HBS Case Collection
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2004
(Revised from original 2003 version)
Ottawa Devices, Inc. (B)
Henry B. Reiling and Harry Clegg Midgley IV
The Rollins family assembly was meeting to discuss and decide which one or combination from among an estate freeze, installment sale of stock, ESOP (employee stock ownership plan), leveraged capitalization, annual gifts of stock, one-time outright gift of stock, or sale of the business to a third party best accommodates the needs of these people and this company.
Keywords: Employee Stock Ownership Plan;
Property;
Mergers and Acquisitions;
Decision Choices and Conditions;
Stocks;
Business Exit or Shutdown;
Organizational Change and Adaptation;
Family Business;
Human Needs;
Financial Strategy;
Manufacturing Industry;
Citation:
Reiling, Henry B., and Harry Clegg Midgley IV. "
Ottawa Devices, Inc. (B)." Harvard Business School Case 204-102, November 2004. (Revised from original November 2003 version.)
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Teaching Note
| HBS Case Collection
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2004
(Revised from original 2002 version)
Crimson Greetings Simulation (TN)
Henry B. Reiling, M. Diane Burton and Sandra J. Sucher
Teaching Note for the Crimson Greetings Simulation. (Not in the system.) A rewritten version of an earlier teaching note.
Keywords: Technology;
Operations;
Management;
Citation:
Reiling, Henry B., M. Diane Burton, and Sandra J. Sucher. "
Crimson Greetings Simulation (TN)." Harvard Business School Teaching Note 603-051, August 2004. (Revised from original August 2002 version.)
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Case
| HBS Case Collection
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2003
Big Ideas, Inc.
Henry B. Reiling and Maria Mercedes Camargo
During a weekend social event, a company president learns of an attractive investment tenuously connected to his firm's line of business. Is this a corporate opportunity?
Keywords: Opportunities;
Financing and Loans;
Citation:
Reiling, Henry B., and Maria Mercedes Camargo. "
Big Ideas, Inc." Harvard Business School Case 204-104, December 2003.
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Teaching Note
| HBS Case Collection
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2001
Crimson Greetings TN
Henry B. Reiling and M. Diane Burton
Teaching Note for the Crimson Greetings Simulation. (Not in the system).
Keywords: Business Education;
Behavior;
Groups and Teams;
Citation:
Reiling, Henry B., and M. Diane Burton. "
Crimson Greetings TN." Harvard Business School Teaching Note 298-055, August 2001.
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Teaching Note
| HBS Case Collection
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2000
Sherman v. Commissioner TN
Henry B. Reiling
Teaching Note for (8-278-138). Reprint not in system.
Keywords: Taxation;
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Teaching Note
| HBS Case Collection
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2000
(Revised from original 1987 version)
Twitty Burger, Inc. TN
Henry B. Reiling
Teaching Note for (1-285-024).
Keywords: Food and Beverage Industry;
Citation:
Reiling, Henry B. "
Twitty Burger, Inc. TN." Harvard Business School Teaching Note 288-035, February 2000. (Revised from original December 1987 version.)
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Teaching Note
| HBS Case Collection
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1999
(Revised from original 1983 version)
Taylor Wine & Coke TN
Henry B. Reiling
Teaching Note for (1-284-002).
Keywords: Food and Beverage Industry;
Citation:
Reiling, Henry B. "
Taylor Wine & Coke TN." Harvard Business School Teaching Note 284-003, November 1999. (Revised from original July 1983 version.)
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Case
| HBS Case Collection
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1999
Sally Jameson - 1999
George C. Chacko, Henry B. Reiling, Peter Tufano and Matthew Bailey
Sally Jameson has a large block of appreciated stock, which she is contemplating selling to purchase a home. She is comparing an outright sale, borrowing against the stock, shorting against the box, and a stock loan proposed by a small financial services firm.
Keywords: Asset Pricing;
Asset Management;
Financial Liquidity;
Stocks;
Stock Options;
Financing and Loans;
Financial Services Industry;
Citation:
Chacko, George C., Henry B. Reiling, Peter Tufano, and Matthew Bailey. "
Sally Jameson - 1999." Harvard Business School Case 200-006, September 1999.
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Background Note
| HBS Case Collection
|
1998
(Revised from original 1998 version)
Charitable Trusts
Henry B. Reiling
Discusses the concept of charitable lead and charitable remainder trusts, some of their mechanics, and typical circumstances in which they are used.
Keywords: Financial Instruments;
Citation:
Reiling, Henry B. "
Charitable Trusts." Harvard Business School Background Note 298-096, April 1998. (Revised from original March 1998 version.)
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Background Note
| HBS Case Collection
|
1998
Choice of Entity
Henry B. Reiling
Citation:
Reiling, Henry B. "
Choice of Entity." Harvard Business School Background Note 298-098, January 1998.
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Case
| HBS Case Collection
|
1998
Meinhard v. Salmon: Court of Appeals of New York (1928)
Henry B. Reiling
Meinhard and Salmon were joint venturers who had a 20-year lease on the Hotel Bristol in New York City. Salmon was the managing party. Four months before the lease was to end, the owner approached Salmon and offered to lease all the property, of which the Bristol was only a 25% part, him. The project was to require substantial capital expenditures, a rent increase of about six times over the prior rent, and a lease term that could reach 80 years under renewal options. Salmon kept this opportunity for himself. Meinhard wanted to participate; Salmon refused.
Keywords: Lawsuits and Litigation;
Joint Ventures;
Partners and Partnerships;
Decisions;
Asset Pricing;
Leasing;
New York (city, NY);
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Case
| HBS Case Collection
|
1997
HBS Honor Code, The: Laying a Foundation
Henry B. Reiling, Amy Burroughs, Jay Haynes and Taggart M Romney
Keywords: Ethics;
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Background Note
| HBS Case Collection
|
1996
Goodwill
Henry B. Reiling
Keywords: Nonprofit Organizations;
Citation:
Reiling, Henry B. "
Goodwill." Harvard Business School Background Note 297-025, October 1996.
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Case
| HBS Case Collection
|
1996
HBS Honor Code, The: A Delicate Experiment?
Henry B. Reiling, Susan Emery, Myer Joy and Joe Sigelman
Keywords: Ethics;
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Teaching Note
| HBS Case Collection
|
1994
(Revised from original 1991 version)
Martha McCaskey TN
Henry B. Reiling
Teaching Note for (9-488-021). Case withdrawn.
Citation:
Reiling, Henry B. "
Martha McCaskey TN." Harvard Business School Teaching Note 292-048, September 1994. (Revised from original September 1991 version.)
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Teaching Note
| HBS Case Collection
|
1994
Stuart Varney: A Job Introduction with Problems TN
Henry B. Reiling
Citation:
Reiling, Henry B. "Stuart Varney: A Job Introduction with Problems TN." Harvard Business School Teaching Note 294-121, April 1994.
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Case
| HBS Case Collection
|
1993
(Revised from original version)
Tax Impropriety: Extra-Judicial Sanctions
Henry B. Reiling
Keywords: Taxation;
Laws and Statutes;
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Teaching Note
| HBS Case Collection
|
1993
(Revised from original version)
Chisman Electronics, Inc. (A), Teaching Note
Henry B. Reiling
Keywords: Electronics Industry;
Citation:
Reiling, Henry B. "Chisman Electronics, Inc. (A), Teaching Note." Harvard Business School Teaching Note 283-036, November 1993. (Revised from original June 1983 version.)
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Case
| HBS Case Collection
|
1993
George Halas: Estate Planning and the Chicago Bears
Henry B. Reiling
Keywords: Sports;
Personal Finance;
Sports Industry;
Financial Services Industry;
Chicago;
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Case
| HBS Case Collection
|
1993
Burgeron Pumps, Inc.
Henry B. Reiling
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Teaching Note
| HBS Case Collection
|
1993
(Revised from original version)
Professor Robert S. Rice (A), Teaching Note
Henry B. Reiling
Citation:
Reiling, Henry B. "Professor Robert S. Rice (A), Teaching Note." Harvard Business School Teaching Note 292-126, February 1993. (Revised from original April 1992 version.)
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Case
| HBS Case Collection
|
1993
(Revised from original version)
Shall We Soak the Rich?
Henry B. Reiling
Keywords: Taxation;
Citation:
Reiling, Henry B. "
Shall We Soak the Rich?" Harvard Business School Case 292-078, February 1993. (Revised from original November 1991 version.)
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Teaching Note
| HBS Case Collection
|
1992
(Revised from original version)
Byrod Corp. (A), Teaching Note
Henry B. Reiling
Citation:
Reiling, Henry B. "Byrod Corp. (A), Teaching Note." Harvard Business School Teaching Note 283-026, November 1992. (Revised from original October 1982 version.)
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Teaching Note
| HBS Case Collection
|
1992
Randall D. Cecola TN
Henry B. Reiling
Teaching Note for (2-292-042).
Keywords: Education Industry;
Citation:
Reiling, Henry B. "Randall D. Cecola TN." Harvard Business School Teaching Note 293-052, October 1992.
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Teaching Note
| HBS Case Collection
|
1992
Professor Robert S. Rice (B), Teaching Note
Henry B. Reiling
Citation:
Reiling, Henry B. "Professor Robert S. Rice (B), Teaching Note." Harvard Business School Teaching Note 292-127, April 1992.
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Teaching Note
| HBS Case Collection
|
1992
Professor Robert S. Rice (C), Teaching Note
Henry B. Reiling
Citation:
Reiling, Henry B. "Professor Robert S. Rice (C), Teaching Note." Harvard Business School Teaching Note 292-128, April 1992.
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Background Note
| HBS Case Collection
|
1992
Tax Factors: The Executive Point of View
Henry B. Reiling
Keywords: Taxation;
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Teaching Note
| HBS Case Collection
|
1991
(Revised from original version)
Quabbin Cablevision Co., Teaching Note
Henry B. Reiling
Teaching Note for (9-282-003).
Keywords: Television Entertainment;
Media and Broadcasting Industry;
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Teaching Note
| HBS Case Collection
|
1991
(Revised from original version)
Utah Stars, Teaching Note
Henry B. Reiling
Keywords: Sports;
Sports Industry;
Citation:
Reiling, Henry B. "Utah Stars, Teaching Note." Harvard Business School Teaching Note 283-064, December 1991. (Revised from original June 1983 version.)
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Case
| HBS Case Collection
|
1991
(Revised from original version)
Tax Related Crimes
Henry B. Reiling
Keywords: Taxation;
Crime and Corruption;
Citation:
Reiling, Henry B. "
Tax Related Crimes." Harvard Business School Case 289-017, September 1991. (Revised from original August 1988 version.)
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Teaching Note
| HBS Case Collection
|
1991
Sonja M. Thompson, Teaching Note
Henry B. Reiling
Citation:
Reiling, Henry B. "Sonja M. Thompson, Teaching Note." Harvard Business School Teaching Note 292-030, September 1991.
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Case
| HBS Case Collection
|
1991
(Revised from original version)
DeMar Manufacturing Co.
Henry B. Reiling
Keywords: Manufacturing Industry;
Citation:
Reiling, Henry B. "
DeMar Manufacturing Co." Harvard Business School Case 280-028, August 1991. (Revised from original June 1980 version.)
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Teaching Note
| HBS Case Collection
|
1991
Viatron, Teaching Note
Henry B. Reiling
Citation:
Reiling, Henry B. "Viatron, Teaching Note." Harvard Business School Teaching Note 291-047, April 1991.
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Case
| HBS Case Collection
|
1990
(Revised from original version)
Tank Truck Rentals, Inc. vs. Commissioner
Henry B. Reiling
Keywords: Transportation Industry;
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Teaching Note
| HBS Case Collection
|
1990
(Revised from original version)
Trevor D. Graf, Teaching Note
Henry B. Reiling
Citation:
Reiling, Henry B. "Trevor D. Graf, Teaching Note." Harvard Business School Teaching Note 285-035, April 1990. (Revised from original September 1984 version.)
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Case
| HBS Case Collection
|
1990
(Revised from original version)
Elliotts, Inc. vs. Commissioner
Henry B. Reiling
Keywords: Courts and Trials;
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Case
| HBS Case Collection
|
1989
(Revised from original version)
Utah Stars
Henry B. Reiling
Citation:
Reiling, Henry B. "
Utah Stars." Harvard Business School Case 277-159, October 1989. (Revised from original February 1977 version.)
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Teaching Note
| HBS Case Collection
|
1989
Bonoma & Dolan (A), Teaching Note
Henry B. Reiling
Citation:
Reiling, Henry B. "Bonoma & Dolan (A), Teaching Note." Harvard Business School Teaching Note 289-059, June 1989.
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Teaching Note
| HBS Case Collection
|
1989
Bonoma & Dolan (B), Teaching Note
Henry B. Reiling
Citation:
Reiling, Henry B. "Bonoma & Dolan (B), Teaching Note." Harvard Business School Teaching Note 289-061, June 1989.
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Teaching Note
| HBS Case Collection
|
1988
(Revised from original 1983 version)
Norman Machinery Products, Inc. (B), Teaching Note
Henry B. Reiling
Keywords: Machinery and Machining;
Manufacturing Industry;
Citation:
Reiling, Henry B. "Norman Machinery Products, Inc. (B), Teaching Note." Harvard Business School Teaching Note 283-061, December 1988. (Revised from original March 1983 version.)
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Teaching Note
| HBS Case Collection
|
1988
(Revised from original version)
Burnet vs. Logan, Teaching Note
Henry B. Reiling
Keywords: Lawsuits and Litigation;
Citation:
Reiling, Henry B. "Burnet vs. Logan, Teaching Note." Harvard Business School Teaching Note 288-051, December 1988. (Revised from original March 1988 version.)
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Teaching Note
| HBS Case Collection
|
1988
(Revised from original version)
James vs. United States, Teaching Note
Henry B. Reiling
Teaching Note for (9-284-073).
Keywords: Lawsuits and Litigation;
United States;
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Teaching Note
| HBS Case Collection
|
1988
(Revised from original version)
DeMar Manufacturing Co., Teaching Note
Henry B. Reiling
Keywords: Manufacturing Industry;
Citation:
Reiling, Henry B. "DeMar Manufacturing Co., Teaching Note." Harvard Business School Teaching Note 285-037, April 1988. (Revised from original October 1984 version.)
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Teaching Note
| HBS Case Collection
|
1988
(Revised from original version)
Norman Machinery Products, Inc. (C), Teaching Note
Henry B. Reiling
Teaching Note for (9-277-029).
Keywords: Machinery and Machining;
Manufacturing Industry;
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Teaching Note
| HBS Case Collection
|
1988
Commissioner vs. Duberstein, Teaching Note
Henry B. Reiling
Teaching Note for (9-284-074).
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Teaching Note
| HBS Case Collection
|
1988
Morrissey vs. Commissioner, Teaching Note
Henry B. Reiling
Keywords: Lawsuits and Litigation;
Citation:
Reiling, Henry B. "Morrissey vs. Commissioner, Teaching Note." Harvard Business School Teaching Note 288-054, March 1988.
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Case
| HBS Case Collection
|
1988
(Revised from original version)
United States vs. Lewis
Henry B. Reiling
Citation:
Reiling, Henry B. "
United States vs. Lewis." Harvard Business School Case 284-072, January 1988. (Revised from original April 1984 version.)
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Case
| HBS Case Collection
|
1988
(Revised from original version)
Johnson vs. United States
Henry B. Reiling
Keywords: Lawsuits and Litigation;
Citation:
Reiling, Henry B. "
Johnson vs. United States." Harvard Business School Case 284-024, January 1988. (Revised from original January 1984 version.)
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Case
| HBS Case Collection
|
1987
(Revised from original version)
Rafgard Corp.
Henry B. Reiling
Citation:
Reiling, Henry B. "
Rafgard Corp." Harvard Business School Case 285-156, December 1987. (Revised from original June 1985 version.)
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Case
| HBS Case Collection
|
1987
Armonk Corp.
Henry B. Reiling
Citation:
Reiling, Henry B. "
Armonk Corp." Harvard Business School Case 288-013, September 1987.
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Teaching Note
| HBS Case Collection
|
1986
(Revised from original version)
Norman Machinery Products, Inc. (A), Teaching Note
Henry B. Reiling
Keywords: Machinery and Machining;
Manufacturing Industry;
Citation:
Reiling, Henry B. "Norman Machinery Products, Inc. (A), Teaching Note." Harvard Business School Teaching Note 283-060, February 1986. (Revised from original March 1983 version.)
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Teaching Note
| HBS Case Collection
|
1984
Hays Properties, Teaching Note
Henry B. Reiling
Keywords: Real Estate Industry;
Citation:
Reiling, Henry B. "Hays Properties, Teaching Note." Harvard Business School Teaching Note 285-036, October 1984.
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Case
| HBS Case Collection
|
1984
Hays Properties
Henry B. Reiling
Keywords: Real Estate Industry;
Citation:
Reiling, Henry B. "
Hays Properties." Harvard Business School Case 285-017, October 1984.
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Case
| HBS Case Collection
|
1983
(Revised from original 1983 version)
Hermes, Inc.
Henry B. Reiling
Citation:
Reiling, Henry B. "
Hermes, Inc." Harvard Business School Case 284-033, November 1983. (Revised from original October 1983 version.)
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Teaching Note
| HBS Case Collection
|
1983
(Revised from original version)
Hermes, Inc. (TN)
Henry B. Reiling
Citation:
Reiling, Henry B. "Hermes, Inc. (TN)." Harvard Business School Teaching Note 284-034, November 1983. (Revised from original October 1983 version.)
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Background Note
| HBS Case Collection
|
1980
Who Pays and How Much?
Henry B. Reiling
Keywords: Money;
Citation:
Reiling, Henry B. "
Who Pays and How Much?" Harvard Business School Background Note 280-024, January 1980.
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Case
| HBS Case Collection
|
1979
Government Receipts and Outlays
Henry B. Reiling
Keywords: Government and Politics;